Financial performance reports
{"Image DocumentName": "Financial performance reports", "Image ImageDescription": "Cost allocation in performance reports. Some costs attributable to a sub-unit may be incurred outside of that sub-unit, so need to be allocated to the sub-unit. Causal allocation bases may be used to charge the costs of services to the sub-units that used the services. Common costs result from activities that are performed for the benefit of more than one responsibility centre. Arbitrary allocation of common cost to sub-units may not provide useful information in reports. continued. Copyright \uf0e3 2006 McGraw-Hill Australia Pty Ltd PPTs t/a Management Accounting: Information for managing and creating value 4e. Slides prepared by Kim Langfield-Smith.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}